Appendix 2 : Taxation in Europe : Towards more competition or more co-ordination ?

The two aspects of taxation will be addressed: direct taxation (a prerogative of states) and indirect taxation (subject to international

a variable cost overstatement, the mining country that attracts the extractive …rm is the country with the highest coe¢ cient of overstatement and the lowest royalty.... 4 Optimal

Therefore, when pro…t taxes of both countries are the same, the most attractive location corresponds to the country with the lowest cost overstatement, where the royalty paid is

The purpose of this paper is twofold. We first investigate whether product market regulations affect commodity taxation in open-to-trade economies and second we study the

We find (i) no strategic interaction in commodity taxes; (ii) regulation leads to lower commodity tax rates if demand for public goods is more sensitive to income than demand

If we can independently prove that only a finite number of different types need to be considered to find a valid proof (this is the case for propositional logic because of

In the presence of foreign competitors not submitted to a similar carbon price, or in case the targeted domestic industry has the possibility to relocate in another country where

The natural candidates are the environmental taxation (but its Europeanization would be contradictory.. with the idea to use its revenue to reduce the social security contributions